|
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)
|
[2022] UKFTT 181
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jun 2022
|
BAILII
|
|
 3
|
|
Dragonfly Consultancy Ltd v Revenue & Customs Commissioners
|
[2008] EWHC 2113
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
circa 2008
|
BAILII
|
|
1
|
|
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
|
[1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
8 Dec 1967
|
BAILII
|
|
397 
|
|
Shogun Finance Ltd v Hudson
|
[2003] UKHL 62; [2004] 1 AC 919; [2004] 1 All ER 797; [2004] 1 WLR 251; [2004] 1 All ER (Comm) 332; [2003] All ER (D) 258; [2004] RTR 12; [2004] ELR 11; [2004] 1 Lloyds Rep 532; [2004] PIQR P20
|
House of Lords
|
United Kingdom
|
circa 2003
|
BAILII
|
|
61
|
|
Uber BV v Aslam
|
[2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108
|
United Kingdom Supreme Court
|
United Kingdom
|
19 Feb 2021
|
BAILII
|
|
71
|
|
Marks and Spencer plc v BNP Paribas Securities Services Trust Co (Jersey) Ltd
|
[2015] UKSC 72; [2016] QB 742; [2016] AC 742; [2015] 3 WLR 1843; [2015] PLSCS 341; [2016] EGLR 8
|
United Kingdom Supreme Court
|
United Kingdom
|
2 Dec 2015
|
BAILII
|
|
474
|
|
Revenue And Customs v RALC Consulting Ltd (INCOME TAX - NATIONAL INSURANCE CONTRIBUTIONS - intermediaries legislation)
|
[2024] UKUT 99
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Apr 2024
|
BAILII
|
|
|
|
McCann Media Ltd v Commissioners for His Majesty's Revenue and Customs (Income Tax, PAYE, National Insurance Constributions, whether sec 49(1)(c)(i) ITEPA and Regulation 6(1)(c) Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/727) apply)
|
[2024] UKUT 94
|
United Kingdom Upper Tribunal
|
United Kingdom
|
5 Apr 2024
|
BAILII
|
|
|
|
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses)
|
|
United Kingdom Upper Tribunal
|
United Kingdom
|
24 Jan 2024
|
BAILII
|
|
|
|
Revenue and Customs v Atholl House Productions Ltd
|
[2021] UKUT 37
|
United Kingdom Upper Tribunal
|
United Kingdom
|
18 Feb 2021
|
BAILII
|
|
5
|
|
Revenue and Customs v Kickabout Productions Ltd
|
[2020] UKUT 216
|
United Kingdom Upper Tribunal
|
United Kingdom
|
28 Jul 2020
|
BAILII
|
|
6
|
|
Christa Ackroyd Media Ltd v HMRC
|
[2019] UKUT 326
|
United Kingdom Upper Tribunal
|
United Kingdom
|
25 Oct 2019
|
BAILII
|
|
10
|
|
Weight Watchers (UK) Ltd v Revenue & Customs Commissioners
|
[2011] UKUT 433; [2011] All ER (D) 229
|
United Kingdom Upper Tribunal
|
United Kingdom
|
14 Oct 2011
|
BAILII
|
|
13
|
|
Devonald v Rosser & Sons
|
[1906] UKLawRpKQB 101; [1906] 2 KB 728
|
|
United Kingdom
|
10 Jul 1906
|
CommonLII
|
|
44
|
|
Clark v Oxfordshire Health Authority
|
[1999] IRLR 125
|
|
United Kingdom
|
circa 1999
|
|
|
1
|
|
Hall (Inspector of Taxes) v Lorimer
|
[1992] 1 WLR 939
|
|
United Kingdom
|
circa 1992
|
LexisNexis / Westlaw
|
|
153
|
|
2 QB 497
|
2 QB 497
|
|
United Kingdom
|
circa 2011
|
LexisNexis / Westlaw
|
|
18
|
|
Market Investigations Ltd v Minister of Social Security
|
[1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1
|
|
United Kingdom
|
circa 1969
|
LexisNexis / Westlaw
|
|
4
|
